Jurnal Bisnis dan Akuntansi
Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi

LABA AKUNTANSI DAN KLASIFIKASI AKUNTANSI UNTUK MENAKSIR PROFITABILITAS PERUSAHAAN

PRIHAT ASSIH (Universitas Merdeka Malang)

Article Info

Publish Date
29 Nov 2018

Abstract

Earnings have information content to predict two benefits of equity investment earnings and cash flow from operation. And disaggregation earnings or net income into spesific components that the accounting profession's requires is important for assessing firm profitability. This study examine the predictive content of earnings and earnings disaggregations. The results demonstrate that earnings are a significant predictor of future earnings but does not a significant predictor of future cash flow, and does not support that earnings disaggregation improves profitability forecasts.

Copyrights © 1999




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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...